CIT v. Rama Krishna Jewellers

52 Taxmann.com 23High Court2014#15939 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2021.

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Issues it is cited on

onus of proof paper company source of source addition under section 68 share application money accommodation entry commissioner (appeals)section 131 genuineness of the transaction section 133(6)section 139(1)undisclosed income

Judgments citing CIT v. Rama Krishna Jewellers

DCIT, New Delhi vs. M/S. Jaguar Buildcon Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 284/DEL/2015[2012-13]Status: DisposedITAT Delhi31 Aug 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Sunita Singh, CIT-DRFor Respondent: Shri Rakesh Joshi, CA

Section 127Section 132Section 133(6)Section 139(1)Section 143(1)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.283/DEL/2015 & 284/DEL/2015 Assessment Years: 2011-12 & 2012-2013 Dy. Commissioner of vs. M/s. Jaguar Buildcon Pvt. Income Tax, Ltd., Central Circle-31, 30, Community Centre, New Delhi. Saket, New Delhi. TAN/PAN: AACCJ2199J (Appellant) (Respondent) Appellant by: Ms. Sunita Singh, CIT-DR. Respondent by: Shri Rakesh Joshi, CA Date of hearing: 23 06 2021 Date of pronouncement: 31 08 2021 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeals have been fi…

DCIT, New Delhi vs. M/S. Jaguar Buildcon Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 283/DEL/2015[2011-12]Status: DisposedITAT Delhi31 Aug 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Sunita Singh, CIT-DRFor Respondent: Shri Rakesh Joshi, CA

Section 127Section 132Section 133(6)Section 139(1)Section 143(1)Section 153ASection 68

ITO, New Delhi vs. M/S. Arizona Venutres Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 1428/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Satpal Gulati, CIT-DRFor Respondent: Shri Rakesh Joshi, CA

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.1428/DEL/2016 Assessment Year 2012-13 ITO, Ward-3(2), v. M/s. Arizona Ventures Pvt. New Delhi. Ltd., Flat No.211, 2nd Floor, Hemkunt Chamber, 89, Nehru Place, New Delhi. TAN/PAN: AADCD6391B (Appellant) (Respondent) Assessment Year 2012-13 ITO, Ward-3(2), v. M/s. Arizona Global Services New Delhi. Pvt. Ltd., Flat No.211, 2nd Floor, Hemkunt Chamber, 89, Nehru Place, New Delhi. TAN/PAN: AADCD7117M (Appellant) (Respondent) Appellant by: Shri Satpal Gulati…

Arvind Lifestyle Brands Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result the appeal filed by the assessee is partly allowed

ITA 1817/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1817/Ahd/2016 2012-13 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Arvind Mills Premises, Ahmedabad. Naroda Road, Ahmedabad-380025. Pan No. Aaach7252A 2. 2056/Ahd/2016 2012-13 D.C.I.T, Arvind Lifestyle Circle-1(1)(2), Brands Ltd., Ahmedabad. 3. 2377/Ahd/2017 2013-14 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Ahmedabad. 4. 2618/Ahd/2017 2014-15 Arvind Lifestyle Brands Ito Ward-1(1)(3) Ltd., Ahmedabad

Section 28Section 36Section 37Section 40Section 43B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 1817/Ahd/2016 2012-13 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Arvind Mills Premises, Ahmedabad. Naroda Road, Ahmedabad-380025. PAN No. AAACH7252A 2. 2056/Ahd/2016 2012-13 D.C.I.T, Arvind Lifestyle Circle-1(1)(2), Brands Ltd., Ahmedabad. 3. 2377/Ahd/2017 2013-14 Arvind Lif…

The DCIT, Circle-1(1)(1), Ahmedabad vs. M/S. Arvind Retail Ltd. ( Since Merged With Arvind Lifestyle Brands Ltd., Ahmedabad

In the result, the Cross Objection of the assessee is partly allowed for statistical purposes

ITA 3669/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad28 Jan 2020AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri L.P. Jain, Sr.DRFor Respondent: Shri Vartik R. Chokshi with Shri Biren Shah, ARs

Section 36(1)(xi)Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 3669/Ahd/2015 (Revenue) ("नधा"रण वष"/Assessment Year : 2011-12) And CO No.17/Ahd/2016 - AY 2011-12 (Assessee) The DCIT M/s.Arvind Retail Ltd. बनाम/ Circle-1(1)(1) (Since merged with Arvind Vs. Ahmedabad Lifestyle Brands Ltd.) Arvind Mill Premises Naroda Road Ahmedabad-380 025 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAGCA 2637 Q (Appellant) .. (Respondent & Cross Objector) अपीलाथ" ओर से/ Appellant…

Per Aarsleff A/S, Mumbai vs. Asst DIT (It) 4(02), Mumbai

Appeal stands allowed for statistical purposes

ITA 1263/MUM/2015[2005-06]Status: DisposedITAT Mumbai09 Mar 2018AY 2005-06

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Dhanesh Bafna/AliasagarFor Respondent: Shri. V. Rajguru DR

Section 142Section 143(1)Section 143(2)Section 234BSection 271(1)(c)Section 68Section 92C

…1 1263/M/2015 A.Y.2005-06 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI AMARJIT SINGH, JM आयकरअपीलसं./I.T.A. No.1263/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2005-06) Per Aarsleff A/s Dy. Director of Income Tax C/o. V.V. Mehta & (IT)-4(2), 1st Floor Scandia Associates 601, Balarama House Ballard Pier Mumbai- बनाम/ Opp Sales Tax Office, 400038 Vs. Bandra Kurla Complex, Bandra (East) Mumbai- 400050 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCP299M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee by : Shri Dhanesh Bafna/Aliasagar Rampurawala Revenue by : Shri. V. Rajgur…